THE IMPACT OF GOOD CORPORATE GOVERNANCE, COMPANY’ WEBSITE AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS: EVIDENCE INDONESIA COMPANIES

Abstract

This study aims to investigate the effect of Good Corporate Governance (GCG), Company’ Website and Corporate Social Responsibility (CSR) on tax aggressiveness in Indonesia companies. Sample study with purposive judgment sampling obtained 390 observation manufacturing companies which listed in IDX. Using multiple regression analysis methods, the result shows that GCG has a significant effect when the CRS disclosure activities have a negative impact on tax aggressiveness. CSR activities by the company consistently reduce the level of aggressiveness company tax. However, the company’ website insignificant effect on Tax Aggressiveness. This evidence documented the supervision of taxes on the company’ website should be used as a benchmark in tax supervision and supported the society in paying taxes. The findings also alert public policy-makers in developing economies with improving to design appropriate tax compliance measures.